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How should I structure a group of companies without incurring tax liabilities?

Question:

I would like to know how best to structure a group of companies, such that a development company can pass assets straight to a holding company, without incurring tax liabilities. 
 
Arthur Weller replies: 

In a group situation, in which a holding co-owns 75+% of the shares in one or more subsidiary companies, assets can be transferred from one group co to another group company on a no gain/no loss basis for capital gains tax purposes. The same applies to stamp duty land tax (SDLT), i.e., no SDLT on intra group transfers. 

I would like to know how best to structure a group of companies, such that a development company can pass assets straight to a holding company, without incurring tax liabilities. 
 
Arthur Weller replies: 

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This question was first printed in Business Tax Insider in October 2021.